Yritysverotus (KD0148), 3 op

Basic information

Course name:	Yritysverotus Business taxation
Course Winha code:	KD0148
Kurre acronym:
Credits:	3
Type and level of course:	Optional Studies
Year of study, semester or study period:	2.year, Not defined
Implementation:	Not defined
Semester:
Language of tuition:	Suomi
Teacher:	Silja Vainio
Final assessment:	Grading scale (0-5)

Descriptions

Prerequisites

Course contents (core content level)

- The concept of business taxation in relation to other fields of tax law.
- Chargeability and allocation of income according to the Business Taxation Act (EVL)
- Deduction and allocation of expenses according to the Business Taxation Act (EVL)
- Taxation of business income in different company forms
- Tools for tax planning in different company forms

Course contents (additional)

- Specific points of business taxation
- Taxation of mergers and aqcuisitions

Core content level learning outcomes (knowledge and understanding)

The students will be familiar with chargeable income, deductible expenses and furthermore how income and expenses are allocated in company taxation. They will be able to calculate the taxable income of a company from the profit of the financial year.
They will be familiar with the essential tax planning tools in taxation of an entreprenaur and of a company and with taxation of an enreprenaur in different company forms.

Core content level learning outcomes (skills)

The students will be able to acquire judicial information of taxation from different sources and apply information in practise. They will be able to calculate the taxable business income and income tax of a company and of an entreprenaur.

Teaching and learning strategies

Lectures
Assignments
Exam

Teaching methods and student workload

Lectures
Individual research, reading
Learning tasks / Assignments

Assessment weighting and grading

Exam 70% and assignments 30%
Alternative: exam 100%

Related competences of the degree programme

Advances business competencies
Personal development